Digital transformation in the public sector through the implementation of e-government offers significant opportunities to enhance transparency and citizen engagement. This study analyzes the impact of digital transparency on public trust and citizen participation in Southeast Asia, focusing on Indonesia, Malaysia, and Thailand. A conceptual model was developed based on three main theories: Digital Transparency Theory, Institutional Trust Theory, and Digital Divide Theory. The research adopts a Design Science Research approach, utilizing both quantitative and qualitative methods. Data were collected through a survey of 600 respondents and in-depth interviews with 15 key stakeholders. The analysis was conducted using Structural Equation Modeling (SEM-PLS) with SmartPLS 4.0. The results indicate that digital transparency has a significant effect on public trust (? = 0.624), which in turn increases citizen participation (? = 0.538). Government reputation serves as a positive mediator (? = 0.293), while the digital divide acts as a negative moderator (? = -0.146), hindering the effectiveness of transparency in areas with limited digital access. These findings underscore the need for digital literacy strategies and the design of more inclusive e-government systems. The study provides both theoretical and practical contributions to understanding the dynamics of e-government in developing countries and promotes sustainable citizen engagement through equitable digital transparency approaches.

The use of Artificial Intelligence (AI) in digital marketing is rapidly expanding, enabling highly personalized strategies for consumers. However, this advancement also raises serious concerns about data privacy, especially amid varying regulations such as the GDPR (Europe), CCPA (United States), and local policies across Southeast Asia. This study examines how AI technologies like Natural Language Processing (NLP) and predictive analytics can adaptively balance personalization with privacy protection. It also explores the emotional dimension of consumer responses—particularly trust and anxiety—and how these emotions shape perceptions of digital marketing strategies under different regulatory contexts. A mixed methods approach was employed, combining survey data from 400 respondents across three regions and in-depth interviews with 20 extreme-case participants. The analysis utilized tools such as SmartPLS, NVivo, and visual platforms like Tableau AI and MonkeyLearn. Findings reveal that limiting the collection of sensitive data can increase consumer acceptance by up to 23% without compromising marketing effectiveness. Consumer trust emerged as a key mediating factor, while anxiety amplified the demand for transparency. In Southeast Asia, incentive-based strategies were found to be 35% more effective than regulatory approaches. These findings underscore the importance of integrating technological, emotional, and cultural dimensions when designing ethical and context-aware digital marketing strategies.

Therefore, it is very important to develop and educate children so that children can improve their English skills and be able to understand English well. Reading is a basic skill that can help children to succeed in academic and non-academic fields in the future. The purpose of this study was to test the effectiveness of reading aloud in improving children's pre-reading ability, as well as applying the strategy of learning to read aloud in education in RA Darul Falah Ketanggen. In this study, the research uses pre experimental design research method in which the research will involve experimental groups and intervene at the time of research in the form of one group pretest post test design. The location of the study was conducted in Ra Darul Falah Ketanggen. Sampling using non-Probability Sampling with purposive sampling technique based on Yamane formula. The number of samples in the study was 28 respondents. Data collection is done by using questionnaires or questionnaires. The data were analyzed using Shapiro-Wilk normality test, t test, and N-Gain test. The results of statistical calculations using SPSS, show that reading aloud has an impact on the pre-reading ability of children aged 4-5 years with a black t value of 63.95 > t table 0.374. And read aloud effectively in improving children's pre-reading ability with N-Gain test results from this study is 77%. And there was an increase of 51.68 points in the posttest value compared to the pretest value.

Strengthening character at the elementary school (SD) level has a very important role in forming moral and ethical foundations for students. One approach that can be used to strengthen student character is through a habituation program. This research aims to determine the effect of the habituation program on strengthening the character of students at SDN No. 67 East City Gorontalo City. The type of research used is quantitative research with a non-experimental (correlational) research design. The population in this study were all students in grades I-VI of SDN No. 67 East City of Gorontalo, namely 140 people. The sample in this study were students of class IV-VI of SDN No. 67 East City, totaling 62 people. The results of the research show that there is an influence of the habituation program on strengthening the character of students at SDN No. 67 East City, Gorontalo City, meaning that the better the way the program is managed and implemented, the greater the influence it will have on strengthening character. The influence of the habituation program on strengthening students' character reached 38.8%, the remaining 61.2% was influenced by other factors.

This study aims to analyze the relationship between the ethics of the accounting profession and corruption cases, as well as how regulation and supervision can help reduce corrupt practices in the business and government sectors. This study uses a literature review method to analyze internal and external environmental factors that cause corruption in accounting, business ethics principles violated in corruption cases, and prevention efforts and the role of supervisory institutions in suppressing corrupt practices. The results show that corruption in accounting can be caused by internal and external environmental factors, such as a lack of internal supervision, a company culture that does not support ethics, and weak regulations. The principles of business ethics that are violated in corruption cases include the principles of integrity, objectivity, and transparency. Prevention efforts and the role of supervisory agencies can help reduce corrupt practices in accounting. This research is expected to contribute to the development of more ethical and transparent accounting theories and practices.

This research aims to analyze the integration of artificial intelligence (AI) in Islamic Religious Education (PAI) learning based on emotional intelligence (EQ) in elementary schools in order to increase the effectiveness of adaptive and characterful learning. This study focuses on the use of AI to personalize teaching materials, strengthen spiritual values, and develop students' empathy and social skills through an EQ-based approach. The method used is literature study by analyzing various sources such as journals, books and articles related to AI, PAI and EQ-based learning. The research results show that AI integration can facilitate interactive and enjoyable learning, while the EQ approach strengthens students' internalization of religious and emotional values. However, its success depends on collaboration between technology, teachers and a curriculum oriented towards the holistic development of children. 

In the legal world, suspect, accused and convict are terms that have meaning. Legal protection is a form of effort to protect society from arbitrary actions by covering several important aspects aimed at ensuring a fair process is obtained. Based on what is stated in Article 1 Number 14 of the Criminal Procedure Code regarding those who are called suspects, Article 1 Number 15 of the Criminal Procedure Code for those who are declared defendants and Article 1 Number 32 of the Criminal Procedure Code regarding those who are declared convicts. This research uses a literature review method by exploring various literature related to the research topic.
 

The Center for Teaching and Learning Activities (PKBM) is one of the non-formal educational institutions that has a strategic role in improving the quality of human resources through various learning programs. PKBM provides a variety of educational services such as equality education, skills training, and various kinds of community empowerment programs. For sustainability and effectiveness, the program is highly dependent on effective and efficient financing management.  The purpose of the study is to describe the characteristics of sources and Revenue Budget Plans (RAP) in PKBM Karya Bhakti Punung, to describe the characteristics of financial realization and accountability in PKBM Karya Bhakti Punung. The method used in this study is data description with an ethnographic approach. Data collection used interview techniques with selected resource persons. The results obtained from this study are known if the sources of funds contained in PKBM Karya Bhakti are obtained from the government, namely from the Director General of PNFI (Indonesia Non-Formal Education), the East Java Provincial Education Office, and the Pacitan Regency Education Office, in addition to that the sources of funds are obtained from independent or independent institutions and businesses from PKBM itself.  By diversifying funding sources and optimizing the use of funds, PKBM can reduce dependence on one source of funding, thereby increasing operational stability and financial sustainability. Good management also allows greater access to resources, which can be used to improve the quality of education and services, as well as develop more relevant and innovative programs and curricula. The active participation of the community in the financing management process will strengthen the relationship between PKBM and its community, as well as encourage greater support. Seeing this, additional funds are needed for PKBM so that educational activities can run as well as possible.

Tujuan dari penelitian ini adalah untuk mengetahui bagaimana implementasi standar proses kurikulum merdeka pada pembelajaran IPS dilaksanakan, selain itu juga untuk mengetahui hambatan apa yang dialami oleh guru IPS dalam implementasi standar proses kurikulum merdeka beserta solusinya. Penelitian ini menggunakan metode deskriptif kualitatif. Objek penelitian meliputi guru mata pelajaran IPS kelas VII di SMP Negeri 22 Semarang. Metode pengumpulan data berupa metode observasi, wawancara, dan dokumentasi. Teknik analisis data berupa pengumpulan data, penyajian data, reduksi data lalu penarikan kesimpulan. Hasil penelitian menunjukkan bahwasannya implementasi standar proses kurikulum merdeka di SMP Negeri 22 Semarang sudah berjalan sesuai dengan kebijakan yang ada, hanya saja dalam prosesnya muncul berbagai hambatan seperti, belum beradaptasinya guru dalam pelaksanaan standar proses kurikulum merdeka, kurangnya pemahaman dan kesiapan guru, kurangnya sumber daya, serta evaluasi dan penilaian. 
The aim of this research is to find out how the implementation of the independent curriculum process standards in social studies learning is carried out, apart from that, it is also to find out what obstacles are experienced by social studies teachers in implementing the independent curriculum process standards and their solutions. This study used descriptive qualitative method. The research objects included class VII social studies teachers at SMP Negeri 22 Semarang. Data collection methods include observation, interviews and documentation methods. Data analysis techniques include data collection, data presentation, data reduction and then drawing conclusions. The results of the research show that the implementation of the independent curriculum process standards at SMP Negeri 22 Semarang has been running in accordance with existing policies, however, in the process various obstacles have arisen such as teachers not yet adapting to implementing the independent curriculum process standards, lack of understanding and readiness of teachers, lack of resources. , as well as evaluation and assessment.

The existence of a teacher competency development program is very important to improve their performance so that they can be said to be professional teachers. The teacher competency development program functions as a teacher transformation process. The real world of teacher work is student learning in classroom learning activities. Teacher performance is all the results of the teacher's efforts in delivering the learning process. educational goals, which include all activities related to his duties as a teacher. This study aims to explore the effectiveness of teacher competency development programs in improving performance in schools. The research was conducted using the literature study method, which involves collecting data to understand and study theories from various relevant literatures. Teacher competency development is becoming increasingly important and necessary, especially in the context of improving career paths in functional teacher positions. Without continuous self-development, a teacher will encounter difficulties, even difficult to achieve a higher functional position. Performance evaluation is a systematic process for determining the specific benefits or job measures of an organization in the task of establishing internal comparability.